This explains what materiality means in an audit and why it matters for financial decision-making. The key takeaway is that materiality guides auditors in focusing on misstatements that truly ...

Using a new calculation method, researchers found in an international comparative study that investors value corporate environmental performance more than mere information disclosure. In some ...

Double Materiality Assessment (DMA) has become a central concept in Environmental, Social, and Governance (ESG) frameworks, especially under recent regulatory initiatives like the EU Corporate ...

Kyushu University researchers have developed a new approach to analyze how companies' sustainability efforts influence their financial performance, finding that environmental transparency and actions ...